https://www.taxtmi.com/caselaws?id=101590 An appeal on behalf of a company must be instituted and prosecuted by a duly authorised person. Where the person pursuing the appeal fails to produce a board resolution, proof of competent authorisation, or other material showing authority to act for the company, the defect goes to maintainability under the procedural rules. Restoration after an earlier dismissal for want of service did not cure or conclusively establish the representative's authority. The Tribunal therefore treated the preliminary objection as fatal and held that the appeal was not maintainable, with the stay application also failing. en-us Fri, 20 Jul 2001 00:00:00 +0530 Fri, 10 Feb 2012 12:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101590 An appeal on behalf of a company must be instituted and prosecuted by a duly authorised person. Where the person pursuing the appeal fails to produce a board resolution, proof of competent authorisation, or other material showing authority to act for the company, the defect goes to maintainability under the procedural rules. Restoration after an earlier dismissal for want of service did not cure or conclusively establish the representative's authority. The Tribunal therefore treated the preliminary objection as fatal and held that the appeal was not maintainable, with the stay application also failing. Case-Laws Central Excise Fri, 20 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101590